From 6 April 2004 the Income Tax (Pay As You Earn) Regulations 2003 replaced the Income Tax (Employments) Regulations 1993. The following text refers to the new Regulation numbers, however some forms and functions refer to the old Regulation number.

2.

This work list is accessible using the EBS Employer Maint user role.

To take the appropriate action when there is an entry on the ‘Filed Online Advisory’ work list processing staff should follow steps 1 - 41 below. The Guide is presented as follows

Step 1

Steps 2 - 3

Steps 4 - 5

Steps 6 - 7

Steps 8 - 14

Steps 15 - 18

Steps 19 - 20

Steps 21 - 22

Steps 23 - 25

Steps 26 - 27

Steps 28 - 29

Steps 30 - 32

Steps 33 - 35

Steps 36 - 37

Steps 38 - 39

Steps 40 - 41

For details of how to access any of the Employer Business Service functions, use PAYE057.

Review the ‘Potential Regulation 49 Cases’ employer-related electronic file and if necessary the employer record pad and employer record to establish who has requested the setting of the indicator

17.

Send a memo to the section responsible for requesting the setting of the POTREG49 indicator

* Advise them that a return, or return part for the year has now been recorded as received and captured

* Ask them to consider whether the POTREG49 indicator can now be removed

18.

Use Function WORKLISTS to delete the work item from the work list

REG49DET INDICATOR SET

19.

Send a memo to the appropriate Employer Compliance section

* Advise them that a return, or return part has been processed

* Ask them to consider whether a Regulation 80 (formally Regulation 49) determination is still appropriate

* Request whether the REG49DET indicator can now be removed

20.

Use Function WORKLISTS to delete the work item from the work list

AMSO INDICATOR SET

21.

If you have received a form P38A make a note of its receipt in the employer-related electronic file ‘Market Research Employers’, this is only applicable for years up to 2006-07

22.

Use Function WORKLISTS to delete the work item from the work list

POST INDICATOR SET

| 23. | Use Function VIEW EMPLOYER NOTES and check the employer record pad to establish the reason why the indicator has been set |
||
| | * Where necessary review any post on hand

And |
| | * Take any urgent action as required |
| 24. | Use Function WORKLISTS to delete the work item from the work list |
| 25. | Where appropriate use Function AMEND EMPLOYER INDICATORS to remove the POST indicator |

RECPRO INDICATOR SET

26.

Use Function WORKLISTS to delete the work item from the work list

27.

Take no further action

SPEC INDICATOR SET

28.

Use Function VIEW EMPLOYER NOTES and check the employer record pad to establish why the indicator has been set and take any necessary action as a result of the return, or return part being processed

29.

Use Function WORKLISTS to delete the work item from the work list

SUCCESSION FROM PREV REF

| 30. | Obtain all returns, and return parts captured for the employer record for the year of succession |
||
| 31. | Use Function VIEW BROCS (Format 3 - Postings Summary) to check that payments have been allocated to the correct BROCS record for the year of the return(s) |
| | * If payments have been allocated correctly go to step 34

Otherwise |
| | * If payments are still allocated to the old BROCS record, telephone Banking Operations immediately |
| | * Ask them to reallocate the payments to the new BROCS record |
| 32. | Use Function WORKLISTS to delete the work item from the work list |

CIS36/SC35SUCC SET

| 33. | Obtain all returns, and return parts captured for the employer record for the year of succession |
||
| 34. | Use Function VIEW BROCS (Format 3 - Postings Summary) to check that payments have been allocated to the correct BROCS records for the year of the return(s) |
| | * If payments have been allocated correctly go to step 37

Otherwise |
| | * If payments are all allocated to the new BROCS record telephone Banking Operations immediately |
| | * Ask them to reallocate the payments to the old BROCS record to the date of succession and to the new BROCS record from the date of succession |
| 35. | Use Function WORKLISTS to delete the work item from the work list |